TDS Statement due date changes with effect from 1.6.2016


Sub Rule 2 of Rule 31A of Income Tax Rules specifies the due date for filing of

(a) Statement of deduction of tax under section 192 in Form No. 24Q;

(b)  Statement of deduction of tax under sections 193 to 196D in—

(i) Form No. 27Q in respect of the deductee who is a non-resident not being a company or a foreign company or resident but not ordinarily resident; and

(ii)  Form No. 26Q in respect of all other deductees.

The Due date as per rule are different for Government deductors and non Government deductors , which is as under:-

Sl. No. Date of ending of quarter of financial year Due date wef 01.06.2016 for Government and Non-Government Deductors.
(1) (2) (3)
1. 30th June 31st July of the financial year
2. 30th September 31st October of the financial year
3. 31st December 31st January of the financial year
4. 31st March 31st May of the financial year immediately following the financial year in which the deduction is made”.
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